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Company Registration No. 03790460 (England and Wales)
Kelburn Engineering Limited Unaudited accounts for the year ended 31 August 2023
Kelburn Engineering Limited Unaudited accounts Contents
Page
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Kelburn Engineering Limited Company Information for the year ended 31 August 2023
Directors
Austin Molloy Michael Watson
Company Number
03790460 (England and Wales)
Registered Office
Tuite Tang Wong 15 The Broadway Woodford Green Essex IG8 0HL England
Accountants
Tuite Tang Wong Chartered Certified Accountants Alliance House 2nd floor 29-30 High Holborn London WC1V 6AZ
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Kelburn Engineering Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,973 
9,588 
Current assets
Inventories
29,537 
42,900 
Debtors
643,236 
694,630 
Cash at bank and in hand
1,297,217 
1,074,316 
1,969,990 
1,811,846 
Creditors: amounts falling due within one year
(300,387)
(438,656)
Net current assets
1,669,603 
1,373,190 
Net assets
1,708,576 
1,382,778 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,708,574 
1,382,776 
Shareholders' funds
1,708,576 
1,382,778 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by
Michael Watson Director Company Registration No. 03790460
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Kelburn Engineering Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Kelburn Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 03790460. The registered office is Tuite Tang Wong, 15 The Broadway, Woodford Green, Essex, IG8 0HL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on written down value
Motor vehicles
25% on written down value
Computer equipment
25% on written down value
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Kelburn Engineering Limited Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
78,097 
45,953 
47,764 
171,814 
Additions
- 
33,900 
- 
33,900 
At 31 August 2023
78,097 
79,853 
47,764 
205,714 
Depreciation
At 1 September 2022
78,097 
38,326 
45,803 
162,226 
Charge for the year
- 
4,025 
490 
4,515 
At 31 August 2023
78,097 
42,351 
46,293 
166,741 
Net book value
At 31 August 2023
- 
37,502 
1,471 
38,973 
At 31 August 2022
- 
7,627 
1,961 
9,588 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
34,265 
15,531 
Trade debtors
604,746 
658,918 
Other debtors
4,225 
20,181 
643,236 
694,630 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
244,194 
384,409 
Taxes and social security
46,019 
35,709 
Other creditors
10,174 
18,538 
300,387 
438,656 
7
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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